EET - Electronic records of sales

Information obligation Dealer

The seller has the obligation to inform its customers that the customer buys from the seller, who must record and post sales customer receipt.

The content of the information notice :
text reads "According to the law on the registration of sales, the seller is obliged to issue a receipt to the buyer. He is also obliged to register a revenue received from the Tax online; in case of technical failure, then within 48 hours. 'records if the seller in the cashier spot sales in the normal mode,

Information Notice seller must be placed in a location where normally carried Booked revenue, ie at the store or on a website called. E-shops. The information must be sufficiently visible and legible.


The customer who pays for goods or services in cash, card bills (eg. Meal vouchers) or other similar methods, the seller is obliged to issue the latest in completing recorded sales receipt. The transaction recorded sales for the purposes of the registration of sales means the time of receipt recorded revenues or issuing an order to implement it (ie. In the case of card transactions), if that moment came earlier.

The customer has no obligation to take a receipt from the seller. It is entirely on the decision of each customer, whether a bill will take over. Unlike Italy or Croatia will be with us for not taking customer bills not fined.

On the other hand, a customer in the price of goods or services subject to VAT and it is expected that the trader money for the public purse of the state properly taken off. By bill the customer takes, helps make that happen as well. Vendor Financial Administration does not send any information about the customer or a specific item of purchase, respectively. Financial management is only interested in the total amount of revenue that the seller receives.

Handing over bills

Register Act does not regulate sales format or method of transmission of the receipt to the customer and therefore the seller can issue a receipt or electronically (without printing and pass it to the customer eg. Via e-mail, MMS, via bluetooh). However, most will experience the surrender of printed receipts. Electronic receipts exposure is useful especially in situations where there is no personal contact with the seller and the customer (eg. When buying goods and services over the internet paid by credit card). That form of transfer must be between the customer and the vendor agreement.

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